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HomeMy WebLinkAbout15A2012 FISCAL CONTROL ANALYST 20230622PART I DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI 15A2012 Class Specifications for the Class: FISCAL CONTROL ANALYST EM-03, BU-13X Duties Summary: Conducts studies, analyzes, and assists the Accounting Division in the planning, coordination, and administration of countywide fiscal and accounting activities; designs, implements and maintains the centralized accounting system; serves as principal staff specialist, providing technical support, assistance, and advice to the various departments/agencies regarding financial programs, policies, and procedures; and performs other related duties as required. Distinguishing Characteristics: This class is distinguished by its responsibility to assist the Accounting Division chief in planning, administering, and coordinating fiscal and accounting activities for the County's central Accounting office of the Department of Finance. The single position in this class reviews, analyzes, makes recommendations, and implements changes to county-wide fiscal and accounting activities to promote an accurate, complete, and efficient financial management and information system that meets the needs and overall requirements of the County's Department of Finance. Examples of Duties: (The following are examples of duties and are not necessarily descriptive of any one position in this class. The omission of specific duties statements does not preclude management from assigning such duties if such duties are a logical assignment for the position). • Assists in planning, organizing, directing, and coordinating, reviewing, revising, reporting, and budgeting of all Accounting Division programs and services for the County of Kaua‘i; • Reviews, analyzes, makes recommendations concerning budgets, revenues, expenditures, legislation, and policies relating to overall County finances; • Reviews and studies the recording, summarizing, and reporting of financial information; • Plans, develops, recommends, and implements changes to the County's financial information system; PART I FISCAL CONTROL ANALYST 2 15A2012 • Analyzes and interprets directives, laws, rules, and regulations applicable to the County's fiscal program; • Assists departmental personnel in revising fiscal and accounting practices and procedures to meet departmental needs and County, State and Federal requirements; • Recommends funds control procedures and standards to receipt, record, analyze, authorize, and review claims for payment; • Reviews standards for monitoring special funded projects; • Monitors and assists in the fiscal oversight of State and Federal grants; • Assists in preparing and interpreting departmental financial and statistical reports; • Makes recommendations to refine fiscal and accounting activities, inventory, and property records; • Serves as lead staff specialist in the preparation of annual financial statements and reports, including the County's Comprehensive Annual Financial Report (CAFR), the Single Audit Report, and production of fiscal and accounting data analyses for budgetary preparation, budgetary monitoring and other review and reporting purposes; • Assists in the interpretation and application of Generally Accepted Accounting Principles (GAAP), Government Accounting Standards Board (GASB) statements, Federal regulations and State statutes, Charter provisions, County codes and ordinances, departmental and administrative policies, rules, and regulations; and • Performs other related duties or special assignments as directed. Knowledge of: Principles, methods and techniques of accounting, including those of governmental accounting, budgeting and fiscal analysis; preparation and analysis of financial statements and financial report writing; budget administration, tracking and expenditure control; office practices and procedures; government organization and function; County appropriation and budget accounts procedures; principles and practices of supervision and management; use of standard office machines and equipment, including personal computers, peripheral equipment and software applications. Ability to: Administer a comprehensive accounting and fiscal control system to ensure proper conformance with legal requirements and procedures of governmental accounting; develop, PART I FISCAL CONTROL ANALYST 3 15A2012 determine and recommend countywide accounting policies, procedures and methods; recommend and draft pertinent ordinances and laws on governmental accounting; participate in high-level conferences and maintain effective working relationships with others; effectively direct the work of others; operate a personal computer using a variety of software applications; give clear and concise oral and written instructions. This is an amendment to the specification for the class, FISCAL CONTROL ANALYST, which was approved on July 15, 2011, and is to be substituted for that specification. Approved:June 22, 2023 (date)ANNETTE L. ANDERSON Director of Human Resources PART II DEPARTMENT OF HUMAN RESOURCES COUNTY OF KAUAI 15A2012 Minimum Qualification Specifications for the Class: FISCAL CONTROL ANALYST EM-03, BU-13X Training and Experience: A combination of education and experience substantially equivalent to graduation from an accredited college or university with a baccalaureate degree in accounting or business administration, with twelve (12) semester credits or eighteen (18) quarter credits in accounting; and • four (4) years of professional accounting experience; and • one (1) year of supervisory work experience. Qualifying Professional Accounting Experience: Responsible experience which involved maintaining general journals, general ledger accounts, and related books and accounts; and preparing balance sheet, profit and loss statements, and related accounting and financial reports. Experience of this nature may be gained by employees performing duties as a principal bookkeeper, or other responsible work requiring the preparation and/or analysis of financial statements and accounting reports. Non-Qualifying Accounting Experience: The following types of experience will not be accepted as the professional experience required for these positions: Experience in positions where the duties did not require full professional knowledge and application of generally accepted accounting principles or auditing standards such as an operator of accounting or bookkeeping machines, or in bookkeeping, or in minor accounting or clerical positions (e.g., time, leave, payroll, voucher, examining, etc.); and experience as an office manager or owner of business who supervises accountants, auditors or bookkeepers but does not participate in the accounting or auditing work with responsibility for its technical adequacy. Qualifying Supervisory Work Experience: Professional work experience which includes planning, directing, assigning, and reviewing the work of others; advising subordinates on difficult program areas; timing and scheduling subordinate work; and training and developing new employees. PART II FISCAL CONTROL ANALYST 2 15A2012 Substitutions Allowed: The following may be substituted for education: General professional work experience or education credits can be substituted for up to two (2) years of the Bachelor’s degree such as: A. Full-time progressively responsible professional, technical, or substantive work experience demonstrating the scope, level, and quality of work comparable to a curriculum leading to an Associate’s, Bachelor’s, or Master’s degree. B. Successful completion of semester credits in a curriculum leading to a degree or diploma at an accredited community college, trades school, college, or university (15 semester credits = 6 months). Specialized professional work experience in accounting, business administration, or a related field or education credits in accounting, business or public administration, or a related field can be substituted for up to four (4) years of the bachelor’s degree such as: A. Full-time progressively responsible professional, technical, or substantive work experience demonstrating the scope, level, and quality of work comparable to a curriculum leading to an Associate’s, Bachelor’s, or Master’s degree. B. Successful completion of semester credits specific to accounting, business administration, or a related field leading to a degree or diploma from an accredited community college, trades school, college, or university (15 semester credits = 6 months). A Master’s or PhD degree in accounting, business administration, or a related field may be substituted for the education requirement. The following may be substituted for experience: A. Successful completion of semester credits specific in accounting, business administration, or a related field leading towards a Bachelor’s, Master’s, or PhD degree from an accredited college or university, may be substituted for up to one (1) year of professional accounting experience (15 semester credits = 6 months). B. A Master’s degree in accounting, business administration, or a related field from an accredited college or university may be substituted for one (1) year of professional accounting experience. C. A Doctorate’s degree in accounting, business administration, or a related field from an accredited college or university may be substituted for one (1) year of professional accounting experience. PART II FISCAL CONTROL ANALYST 3 15A2012 If a degree is used to substitute for the education requirement, it may not be used again towards the experience requirement. If work experience is used to substitute for education, it may not be used again to meet the experience requirement. If the applicant holds more than one degree, transcripts must be provided, and a thorough review will be conducted by the DHR staff in order for more than one degree to be credited towards the minimum qualification requirements. Additional degrees can be considered if obtained independently through mutually exclusive classes from another degree being considered. Substitutions will be used to the advantage of the applicant. Quality of Experience: Possession of the required number of years of experience will not in itself be accepted as proof of qualification for a position. The applicant's overall experience must have been of such scope and level of responsibility as to conclusively demonstrate that he/she has the ability to perform the duties of the position for which he/she is being considered. License Requirement: Possession of the appropriate licenses or certificates as required of the position. Selective Certification: Specialized knowledge, skills and abilities may be required to perform the duties of some positions. For such positions, Selective Certification Requirements may be established, and certification may be restricted to eligibles who possess the pertinent experience and/or training required to perform the duties of the position. Agencies requesting Selective Certification must show the connection between the kind of training and/or experience on which they wish to base selective certification and the duties of the position to be filled. Tests: Applicants may be required to qualify on an appropriate examination. Health and Physical Condition Requirements: Persons seeking appointment to positions in this class must meet the health and physical condition standards deemed necessary and proper to perform the essential functions of the position with or without reasonable accommodations. Physical Effort Grouping: Light PART II FISCAL CONTROL ANALYST 4 15A2012 This is an amendment to the specification for the class, FISCAL CONTROL ANALYST, which was approved on July 15, 2011, and is to be substituted for that specification. Approved:June 22, 2023 (date)ANNETTE L. ANDERSON Director of Human Resources